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2012 (6) TMI 726 - CESTAT MUMBAICENVAT Credit - GTA Service - Suo moto availment - Held that:- There is no dispute whatsoever on the amount of credit taken. In the instant case, the credit has been taken in pursuance to and in accordance with the order passed by the lower appellate authority vide order dated 12/11/2009. The said order has been upheld by this Tribunal also in the order dated 02/08/2011. That being the position, the appellant has rightly taken the credit. It is not a suo motu action on the part of the appellant but an action as directed by the lower appellate authority, which was reconfirmed by this Tribunal. Therefore, there is absolutely nothing wrong on the part of the appellant in availing the Cenvat credit - Decided in favour of assessee.
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